GST exemption: Public Distribution System sales by fair price shops exempt from State tax when commission or margin charged. Amendments to the Tamil Nadu GST exemption schedule exempt services by fair price shops supplying food grains, kerosene, sugar, edible oil and similar items under the Public Distribution System to Central or State government entities when consideration is received as commission or margin, and add exemption for admission to monuments protected under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption: Public Distribution System sales by fair price shops exempt from State tax when commission or margin charged.
Amendments to the Tamil Nadu GST exemption schedule exempt services by fair price shops supplying food grains, kerosene, sugar, edible oil and similar items under the Public Distribution System to Central or State government entities when consideration is received as commission or margin, and add exemption for admission to monuments protected under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts.
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